shipping the same and to whom the same are to be sent, and of the Vessel and the Master thereof by which and of the Port and Place from which and the Port or Place to which such Mixtures, Compounds, Preparations, or Commodities are to be removed; and the Collector or other Officer granting such Permit shall forthwith transmit by Post a Duplicate thereof to the Collector or other principal Officer of Excise at the Port or Place, or nearest thereto, to which such Mixtures, Compounds, Preparations, or Commodities are to be removed; and if any such Mixtures, Compounds, Preparations, or Commodities shall be found on board any Ship or Vessel in Ireland bound for England or Scotland, or on board any Ship or Vessel in Scotland bound for England, without such Notice of Shipment having been given, or not accompanied with such Permit as aforesaid, the same shall be forfeited, and may be seized by any Officer of Excise or Customs, and the Person who shall have shipped or caused to be shipped such Mixtures, Compounds, Preparations, or Commodities shall forfeit Two hundred Pounds. IV. And be it further enacted, That the Proprietor or Consignee of any such Mixtures, Compounds, Preparations, or Commodities removed from Ireland into England or Scotland, or from Scotland into England, shall, on the Arrival of the Ship or Vessel at the Port or Place into which the same shall be brought, make due Entry with the Collector or other Officer of Excise appointed to receive the same at such Port or Place of such Mixtures, Compounds, Preparations, or Commodities on board such Ship or Vessel, and shall deliver to such Collector or other Officer the Permit for the Removal of the same, and shall pay to such Collector or other Officer the Duties due and payable on such Mixtures, Compounds, Preparations, or Commodities, according to the Provisions of this Act; and such Collector or other Officer, having examined or caused to be examined the said Mixtures, Compounds, Preparations, or Commodities, and being satisfied that they are the same Casks, Packages, Vessels, or Utensils, Mixtures, Compounds, Preparations, or Commodities specified in the Permit, and having received the Duties payable thereon, shall deliver the same to the Proprietor, Consignee, or Agent making such Entry and producing such Permit as aforesaid; and if any of the said Mixtures, Compounds, Preparations, or Commodities shall be removed from Ireland to Scotland or England, or from Scotland to England, without being accompanied with such Permit as aforesaid, or if within Twenty-four Hours after the Arrival of any Ship or Vessel due Entry of any such Mixtures, Compounds, Preparations, or Commodities on board thereof shall not be made, and the Permit for the Removal thereof produced, or if any such Mixtures shall be removed from the Quay, Wharf, or Place where landed before the Duties thereon shall be duly paid, all such Mixtures, Compounds, Preparations, and Commodities shall be forfeited, and may be seized by any Officer of Excise or Customs; and every Person who shall remove or aid or assist in removing any such Mixtures, Compounds, Preparations, or Commodities from Ireland into Scotland or England, or from Scotland into England, without such Permit as aforesaid, or who shall remove any such Mixtures, Compounds, Preparations, or Commodities from the Quay, On the Arrival of the Vessel in England or Scotland, Entry to be made with the Collector or other Officer of Excise of the Articles on board, and the Permit to be produced and duly paid. Entry to be made of Articles removed from England to Scotland or Ire land, or from Customs Regulations to apply to these Articles. Regulations as to Drawbacks. Quay, Wharf, or Place where landed before the Duties thereon shall have been paid, shall forfeit Two hundred Pounds. V. And be it further enacted, That the Proprietor or Consignee of any such Mixtures, Compounds, Preparations, or Commodities removed from England into Scotland or Ireland, or from Scotland into Ireland, on Drawback, shall, on the Arrival of the Ship or Vessel at the Port or Place into which the same shall be brought, make due Entry with the Collector of Excise or other Officer of Excise appointed to receive the same at such Port or Place of such Mixtures, Compounds, Preparations, or Commodities on board such Ship or Vessel, and shall deliver to such Collector or other Officer the Permit for the Removal of the same; and such Mixtures, Compounds, Preparations, or Commodities, having been duly landed, and examined by such Collector or other Officer, or by his Directions, and such Collector or Officer being satisfied that they are the same Casks, Packages, Vessels, or Utensils, Mixtures, Compounds, Preparations, or Commodities specified in the Permit, shall give a Debenture or Certificate to the Proprietor or Consignee of the said Mixtures, Compounds, Preparations, or Commodities, making such Entry and producing such Permit, for the Amount of Drawback payable according to the Provisions of this Act on the Quantity of such Mixtures, Compounds, Preparations, or Commodities so brought into Scotland or Ireland respectively. VI. And be it further enacted, That all the Enactments, Provisions, Rules, and Regulations, Fines, Penalties, and Forfeitures, relating to Goods subject to Duties and Drawbacks of Excise removed from Ireland to England or Scotland, or from Scotland to England, from England to Scotland or Ireland, or from Scotland to Ireland, contained in any Act or Acts relating to the Revenues of Customs, shall extend to and be in force in respect of the Removal of the said Mixtures, Compounds, Preparations, and Commodities. VII. And be it further enacted, That no Drawback under this Act shall be claimed or allowed on any Ether which shall be removed from England to Scotland or Ireland, or from Scotland to Ireland, of a greater Specific Gravity than Seven hundred and fifty; nor shall any Sweet Spirits of Nitre be removed from Ireland to England or Scotland, or from Scotland to England, of a less Specific Gravity than Eight hundred and fifty; nor shall any such Spirits of Nitre be removed from England to Scotland or Ireland, or from Scotland to Ireland, on Drawback, of a greater Specific Gravity than Eight hundred and fifty; Water being taken for the Purpose of such Specific Gravities at One thousand at the Temperature of Sixty Degrees by Fahrenheit's Thermometer; and none of the Tinctures and Medicated Spirits not particularly denominated in the Schedule to this Act, but to be charged at the respective Duties and allowed the respective Drawbacks of Four Shillings and Two-pence, Five Shillings and Two-pence, and One Shilling for each Gallon thereof, shall be removed from Ireland into England or Scotland, or from Scotland into England, which shall contain more, nor shall any such Tinctures and Medicated Spirits, when removed from England to Scotland or Ireland, or from Scotland to Ireland, on Drawback, contain less than in the Proportion of One Gallon of Proof Spirit in every Gallon thereof; and and none other of the said Mixtures, Compounds, Preparations, and Commodities in the said Schedule enumerated shall, when so removed as aforesaid, contain more, when removed from Ireland to England or Scotland, or from Scotland to England, or less when removed on Drawback, than in the Proportion of One Gallon and a Half of Proof Spirit for every Gallon thereof; all Ether, Spirits of Nitre, and all such Tinctures and Medicated Spirits, Mixtures, Compounds, Preparations, and Commodities which shall be so removed contrary to the Directions aforesaid, shall be forfeited, and may be seized by any Officer of Excise or Customs; and any Drawback claimed thereon respectively shall also be forfeited. VIII. And be it further enacted, That none of the said Mix- Articles not to tures, Compounds, Preparations, or Commodities shall be removed be removed from England to Scotland, nor from Scotland to England, otherwise than otherwise than by Sea, on pain of the Forfeiture thereof, and Two by Sea. hundred Pounds by the Person removing the same. IX. And be it further enacted, That from and after the Tenth Day of October One thousand eight hundred and thirty-six the said additional Duties of Excise on Excise Licences taken out by Retailers of Spirits imposed by the said recited Act of the Fourth and Fifth Years of His Majesty's Reign shall be and the same are hereby repealed. Duties of 4 & 5W.4.c.75. on Spirit Licences repealed. may Distillers any warehouse Spirits in Casks X. And be it further enacted, That it shall be lawful for Distiller of Spirits in England, Scotland, or Ireland to warehouse any Spirits distilled in the Distillery of such Distiller, in Casks, which shall contain not less than Twenty Gallons each, subject to and under in all other respects the Rules, Regulations, Enactments, Fines, Penalties, and Forfeitures in force in England, Scotland, and Ireland respectively relating to the distilling, warehousing, and Removal of such Spirits. XI. And be it further enacted, That so much of an Act passed in the Sixth Year of the Reign of His Majesty King George the Fourth, intituled An Act to repeal the Duties payable in respect of Spirits distilled in England, and of Licences for distilling, rectifying, or compounding such Spirits, and for the Sale of Spirits, and to impose other Duties in lieu thereof, and to provide other Regulations for the Collection of the said Duties, and for the Sale of Spirits, and for the warehousing of such Spirits without Payment of Duty for Exportation, as prohibits Retailers of British Spirits from selling or sending out, or receiving, or having or keeping in their Stock, Custody, or Possession, any Spirits of Wine exceeding at one Time Ten Gallons, shall be and the same is hereby repealed; and in lieu thereof it shall be lawful for any Retailer of Spirits to sell or send out, receive, or have in his Stock, Custody, or Possession, any Quantity of Spirits of Wine, under the same Rules and Regulations and subject to the same Penalties and Forfeitures as are in and by the said Act prescribed and imposed in respect to Spirits of Wine sold or sent out or received by or kept in the Stock or Possession of a Dealer in Spirits. XII. And be it further enacted, That so much of the said recited Act of the Second Year of His Majesty's Reign as enacts that so much of an Act passed in the Fourth Year of the Reign of of not less than 20 Gallons. 2W.4. c. 29. s.5. repealed. of His late Majesty King George the Fourth, intituled An Act to grant certain Duties of Excise upon Spirits distilled from Corn or Grain in Scotland and Ireland, and upon Licences for Stills for making such Spirits, and to provide for the better collecting and securing such Duties, and for the warehousing of such Spirits without Payment of Duty, as provides and enacts, that if any Distiller who shall have given any such Notice of using malted Corn only as aforesaid shall intend to commence or recommence to use unmalted Corn or Grain, or Malt mixed with unmalted Grain, at any Time when there shall not be any Wort or Wash in the Distillery of such Distiller, such Time being at least One Calendar Month distant from the Time such Distiller began to use Malt only under any such Notice, it shall be lawful for such Distiller, on giving Six Days previous Notice to the proper Officer, so to commence or recommence to use unmalted Grain; and such Distiller shall not thereafter be liable to any such Penalty aforesaid, or be entitled to any such Allowance; provided also, that if any Distiller using unmalted Corn and Grain shall be desirous of commencing or recommencing to use malted Corn only as aforesaid at any Time when there shall not be any Wort or Wash in the Distillery of such Distiller, such Time being at least One Calendar Month from the Time such Distiller shall have commenced or recommenced using unmalted Grain as aforesaid, it shall be lawful for such Distiller, on giving Six Days Notice as aforesaid, so to commence or recommence to use malted Corn only, shall be and the same is hereby repealed; and the said Enactment in the said Act of the Fourth Year of the Reign of His late Majesty King George the Fourth so repealed shall be and is hereby revived, and shall be in full Force as if the same had not been repealed: Provided always, that Distillers in Scotland and Ireland distilling from Malt only, and claiming the Allowance on the Spirits distilled by them, shall continue subject to all the other Regulations in the said recited Act of the Second Year of His Majesty's Reign not repealed by this Act. XIII. And be it further enacted, That so much of the said recited Act of the Second Year of His Majesty's Reign as enacts, that every Distiller who shall be licensed at the Time of the said Act commencing and taking effect, and who shall intend to use Malt only, and to claim the Allowance herein granted, shall within One Month after the Commencement of the said Act, and before he shall commence to brew any Wort or Wash, give Notice in Writing to the proper Officer of Excise in charge of his Distillery, in which Notice shall be stated that such Distiller intends to use Malt only, not being mixed with any unmalted Corn or Grain whatever, during the Continuance of his Licence; and every Distiller who shall be licensed after the Commencement of the said Act, or who shall renew his Licence on the Expiration of any former Licence, and who shall intend to use Malt only, and to claim the said Allowance, shall, at the Time of taking out or renewing his Licence, give a like Notice to the Officer in charge of his Distillery; and no Allowance shall be granted or payable to any Distiller who shall not have given such Notice at the Times therein-before mentioned; and if any Distiller, having given any such such Notice, shall withdraw the same, and commence to use raw Grain, which he may be allowed to do at any Time after the Expiration of One Month from the Date of such Notice, it shall not be lawful for such Distiller in such Distillery, or for any other Person licensed for the same Premises, to give any other Notice of his Intention to use Malt only, or to receive any Allowance in respect of Spirits distilled from Malt during the Remainder of the Year for which the Licence of such Distiller has been granted, shall be and the same is hereby repealed. 6 XIV. And whereas Doubts are entertained whether Dealers in Regulations as Spirits can lawfully receive and keep in Stock Foreign or to Foreign Colonial Spirits at a less Strength than Seventeen per Cent. Spirits. under Proof;' for obviating of which Doubts, be it further enacted and declared, That it shall be lawful for any Dealer in Spirits, not being also a Retailer, to receive and keep in his Stock, and to sell, send out, and deliver to any other Dealer in Spirits, or to any Person not being a Retailer of Spirits, any Foreign or Colonial Spirits at any Degree of Strength, subject to the Regulations in other respects under which Dealers in Spirits can legally receive, keep, sell, send out, or deliver Spirits. 6 6 6 6 XV. And whereas by an Act passed in the present Session of Parliament, intituled An Act to amend an Act passed in the Third and Fourth Years of the Reign of His present Majesty, intituled 'An Act to amend the Laws relating to Excise Licences, and to the Sale of Wine, Spirits, Beer, and Cider, by Retail, in Ireland,' it is among other Things enacted, that from and after the passing of this Act no Person in Ireland who shall be duly licensed under any Act or Acts for granting Excise Licences to 'deal in or sell Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, nor any Person deemed a Grocer within the Meaning of the Laws of the Excise in force in Ireland at or immediately before the passing of this Act, shall be entitled to take out any Licence to retail Spirits in the House or on the Premises of such Retailer, or in any House or on any Premises within One Quarter of a Mile of the House or Premises of such Retailer, other than a Licence to retail Spirits in Quantities not less at One <Time than One Pint, and to be consumed elsewhere than in the 'House or on the Premises of such Retailer, and any Licence to retail Spirits in any other Manner granted after the passing of this Act to any such Grocer or Person so licensed as aforesaid shall be wholly null and void to all Intents and Purposes whatsoever And whereas it is expedient that the Operation of the 'said Provision should be suspended;' be it therefore enacted, That so much of the said Act as is herein-before recited shall be suspended and not come into operation, and that the several Laws of Excise with respect to the Grant of Excise Licences to retail Spirits to any Person or Persons duly licensed to deal in or sell Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper, or to any Person deemed a Grocer within the Meaning of the Excise Laws in Ireland in force at or immediately before the passing of the said Act, shall continue in force until the First Day of August One thousand eight hundred and thirty-seven, and to the End of the then next Session of Parliament; any thing in the said Act of the present Session to the contrary notwithstanding. XVI. And Operation of certain Part of 6&7W. 4. c.38. former Excise suspended, and Laws relative to granting certain Licences to remain in force. |